scholarly journals Effect of Work Experience, Task Complexity, and Self-Efficacyon Auditor Performance:Empirical Study of Public Accounting Firm in West Jakarta Region

2021 ◽  
Vol 58 (1) ◽  
pp. 309-318
Author(s):  
Syamsudin Et al.
Keyword(s):  
Work Experience ◽  
Self Efficacy ◽  
Task Complexity ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Work Complexity ◽  
Negative Effect ◽  
The Media ◽  
Audit Performance

The auditor's performance was again highlighted by various cases that emerged in the media some time ago. This study tried to look at the factors that influence the auditor's performance in carrying out his work. Factors of work experience, work complexity, and self-efficacy are of concern to researchers because some previous studies still show inconsistent resultson performance. The study was conducted on auditors in the public accounting firm in the area of South Jakarta, using convenience sampling, with data processing using the help of software Lisrel 8.7 and SPSS 23.The results of the study indicate that work experience has a significant effect on audit performance, while work complexity has a negative effect on audit performance. Self-efficacy affects audit performance.

PENGARUH KOMPETENSI, PENGALAMAN, PROFESIONALISME DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT PADA KAP KOTA MAKASSAR

2019 ◽  
Vol 2 (2) ◽  
pp. 14-21
Author(s):  
Patima Patima
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Primary Data ◽  
Public Accounting ◽  
Quality Research ◽  
Accounting Firm ◽  
The Public ◽  
The Social

This research conducted with the aim of (1) Knowing and anlyzing the influence ofcompetencies on audit quality, (2) knowing and anlyzing the influence of work experience on auditquality, (3) knowing and analyzing the influence profesionalism on audit quality, (4) knowing andanalyzing the influence of auditor ethics on audit quality. Research uses primary data through asurvey of auditors working in the Public Accounting Firm of the Makassar city, amounting to 36people. The study was conducted for theree months from january to march 2019 Data was analyzedusing the Statistical Package for the Social Scienes (SPSS).The results of the study show that (1)Competance has a positive and significant effect on audit quality, (2) Experience has a positive andsignificant effect on audit quality, (3) Profesionalism has a positive and significant effect on auditquality, (4) Auditors’ ethics have no effect on audit quality.

scholarly journals PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR

2021 ◽  
Vol 14 (2) ◽  
pp. 17-31
Author(s):  
I Wayan Kartana
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Code Of Ethics ◽  
Financial Statements ◽  
Sem Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Financial Scandals ◽  
And Task

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share.  In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.

scholarly journals Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 160
Author(s):  
Tjahjani Murdijaningsih ◽  
Siti Muntahanah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect ◽  
The Right ◽  
Audit Reports

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.

Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang

2021 ◽  
Vol 23 (2) ◽  
pp. 135-144
Author(s):  
Hermawan Triono
Keyword(s):  
Data Analysis ◽  
Task Complexity ◽  
Linear Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
Positive Effect ◽  
And Task

This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.

scholarly journals PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT

2020 ◽  
Vol 4 (2) ◽  
pp. 111-149
Author(s):  
Paulus Tangke ◽  
Suwandi Ng ◽  
Erica Tungabdi
Keyword(s):  
Self Efficacy ◽  
Task Complexity ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Judgment Task ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Audit Judgment

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experience has a negative and not significant on professional skepticism, task complexity has a negative and significant on professional skepticism, self efficacy has a positive and significant on professional skepticism. Experience, self efficacy, and professional skepticism has a positive and significant on audit judgment. Task complexity has a negative and significant on audit judgment. Professional skepticism can not mediate the relationship between experience on audit judgment. Professional skepticism may mediate the task complexity and self efficacy on audit judgment.

scholarly journals KINERJA AUDITOR PEREMPUAN DITINJAU DARI KOMPLEKSITAS TUGAS DAN KOMITMEN ORGANISASI

2018 ◽  
Vol 1 (1) ◽  
pp. 1-13
Author(s):  
Sri Hastuti ◽  
Rina Moestika ◽  
Tamadoy Thamrin
Keyword(s):  
Performance Improvement ◽  
Quantitative Research ◽  
Task Complexity ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect ◽  
Audit Performance

This research is a form of quantitative research to produce a model of performance improvement of auditors by conducting proof of Task Complexity variable, as well as Orgasization Commitment with expected indicator is the improvement of professionalism and decreasing of cases of code violation. The sample used was 133 junior auditors in Public Accounting Firm registered in IAPI East Java Compartment spread in 3 cities namely Surabaya, Sidoarjo and Malang. The research instrument is a questionnaire distributed directly to the respondents who were sampled in the study. By using Partial Least Square testing, the resulting model that the complexity of the task has a significant positive effect on audit performance, organizational commitment has no effect on audit performance.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
James Tumewu ◽  
Siti Asiah Murni ◽  
Siti Aiza Ika Aprilia
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Mining Company ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect

The annual report serves as the main media in the delivery of information by the management of a company to the interested parties outside the company. The purpose of this study was to analyze the effect of firm size, leverage, liquidity, age listed and size of the public accounting firm of the voluntary disclosure on non-oil sector of the mining company listed on the Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations annual financial statements of non-oil mining company. Data analysis technique used is multiple linear regression analysis using.. The results showed that together the size of the company, leverage, liquidity, age listed and size of the public accounting firm influence on voluntary disclosure. Firm size and age listed has a positive effect on voluntary disclosure, but size of public accounting firms has a  negative effect on voluntary disclosure, while leverage and liquidity does not effect on  voluntary disclosure.

scholarly journals KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI PENGARUH ORIENTASI TUJUAN DAN SELF-EFFICACY PADA AUDIT JUDGMENT

2016 ◽  
Author(s):  
Anak Agung Surya Narayana ◽  
Gede Juliarsa
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Task Complexity ◽  
Survey Method ◽  
Test Results ◽  
Significance Level ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
Analysis Technique

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used  the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity  is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000.

scholarly journals Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Kantor Akuntan Publik

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Putu Agoes Suanthara ◽  
I Gde Ary Wirajaya
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Public Accounting ◽  
Accounting Firm ◽  
Management Change ◽  
The Public ◽  
Negative Effect

The purpose of this study was to determine the effect of the size of the Public Accounting Firm (KAP), the size of the company, and the change of management on KAP Substitution. Research conducted on infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling method used is purposive sampling technique and the number of samples chosen is 11 companies with 55 samples in 5 years. Data collected by accessing the IDX official website to get the sample company's annual report, analyzed using logistic regression. Based on the results, KAP size has a significant negative effect on the KAP turnover. Company size and management change variables have a positive and not significant effect on public accounting firm changes. Keywords: KAP Size; Company Size; Management Change; KAP Substitution.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (Perusahaan Manufaktur yang terdaftar di BEI pada tahun 2011-2013)

2019 ◽  
Vol 5 (1) ◽  
Author(s):  
Hesty Erviani Zulaecha ◽  
Erna Suyatiningsih
Keyword(s):  
Linear Regression ◽  
Stock Exchange ◽  
Debt Ratio ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
A Value ◽  
Negative Effect

The aim of this reseachis to obtain empirical evidence about the factors that affect the audit report lag. The factors that affect the audit report lag are profitability (ROA), solvency (DEBT RATIO), the size of the Public Accounting Firm (KAP) and the Age of the company (AGE). The Sampleof the research consists of 64 manufacturing companies that listed in Indonesia Stock Exchange (BEI) by sampling using purposive sampling. Analysis of data using multiple linear regression with significant by 5%. These results of the reseach is adjusted R2 has a value of 10.6,% with the remaining 89.4% is influenced by other factors. Test F shows that together ROA, DEBT, KAP and AGE have an influence on the audit report lag. While the t test showed that AGE has a positive significant effect, KAP has a significantly negative effect on the audit report lag. ROA and DEBT no effect.

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